Cover Image

Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia

Manuscript type: Research paper Research aims: This study aims to explore the interplay between accounting information and supply chain management (SCM) practices of a Malaysian subsidiary whose shares are largely owned by a Japanese parent company. Design/Methodology/Approach: This study follows a...

Full description

Saved in:
Bibliographic Details
Main Authors: Azhar, Zubir, Mohamad, Marini Nurbanum, Pitchay, Anwar Allah
Format: Article
Published: University of Malaya 2022
Subjects:
HG Finance
Online Access:http://eprints.um.edu.my/43572/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.um.eprints.43572
record_format eprints
spelling my.um.eprints.435722023-10-27T06:57:15Z http://eprints.um.edu.my/43572/ Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia Azhar, Zubir Mohamad, Marini Nurbanum Pitchay, Anwar Allah HG Finance Manuscript type: Research paper Research aims: This study aims to explore the interplay between accounting information and supply chain management (SCM) practices of a Malaysian subsidiary whose shares are largely owned by a Japanese parent company. Design/Methodology/Approach: This study follows a qualitative, case study methodology. The major sources of this study’s data were collected through semi-structured interviews, documentary reviews and informal observations. Research findings: Influenced by its parent company’s management style that concerns aligning business practices with the fourth Industrial Revolution (IR 4.0), the case company has subscribed to a set of accounting systems and SCM practices to manage its complex business activities. As much as accounting systems influence its SCM practices more naturally, SCM practices also influence its accounting practices quite extensively. On the one hand, it has used accounting reports to manage its cashflow, to develop its marketing plan, and to monitor its performance. On the other hand, its SCM practices have shaped the ways pricing and performance measures are set with much negotiation. Theoretical contribution/Originality: Using the Resource Based View (RBV) as a theoretical lens, this study analyses the role of accounting within the context of the supply chain network by exploring how accounting systems influence and/or get influenced by SCM practices. Practitioner/Policy implications: The findings are important in shedding light on the interplay between accounting and SCM in view of their strong networks and mutual roles in relation to the natural supply chain setting of a Japanese subsidiary company by relating to the IR 4.0’s demands. Research limitation/Implications: This study is based on one case study and that the specific accounting information that were reported in the company were not identified. This study has revealed that information sharing has streamlined SCM and influenced performance as members in the supply chain network are able to collaborate in a more integrated and seamless manner to enhance the organisational competitive advantage as highlighted by the RBV theory and as emphasised by IR 4.0. © 2022, University of Malaya. All rights reserved. University of Malaya 2022 Article PeerReviewed Azhar, Zubir and Mohamad, Marini Nurbanum and Pitchay, Anwar Allah (2022) Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia. Asian Journal of Business and Accounting, 15 (1). pp. 179-206. ISSN 1985-4064, DOI https://doi.org/10.22452/ajba.vol15no1.6 <https://doi.org/10.22452/ajba.vol15no1.6>. 10.22452/ajba.vol15no1.6
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic HG Finance
spellingShingle HG Finance
Azhar, Zubir
Mohamad, Marini Nurbanum
Pitchay, Anwar Allah
Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
description Manuscript type: Research paper Research aims: This study aims to explore the interplay between accounting information and supply chain management (SCM) practices of a Malaysian subsidiary whose shares are largely owned by a Japanese parent company. Design/Methodology/Approach: This study follows a qualitative, case study methodology. The major sources of this study’s data were collected through semi-structured interviews, documentary reviews and informal observations. Research findings: Influenced by its parent company’s management style that concerns aligning business practices with the fourth Industrial Revolution (IR 4.0), the case company has subscribed to a set of accounting systems and SCM practices to manage its complex business activities. As much as accounting systems influence its SCM practices more naturally, SCM practices also influence its accounting practices quite extensively. On the one hand, it has used accounting reports to manage its cashflow, to develop its marketing plan, and to monitor its performance. On the other hand, its SCM practices have shaped the ways pricing and performance measures are set with much negotiation. Theoretical contribution/Originality: Using the Resource Based View (RBV) as a theoretical lens, this study analyses the role of accounting within the context of the supply chain network by exploring how accounting systems influence and/or get influenced by SCM practices. Practitioner/Policy implications: The findings are important in shedding light on the interplay between accounting and SCM in view of their strong networks and mutual roles in relation to the natural supply chain setting of a Japanese subsidiary company by relating to the IR 4.0’s demands. Research limitation/Implications: This study is based on one case study and that the specific accounting information that were reported in the company were not identified. This study has revealed that information sharing has streamlined SCM and influenced performance as members in the supply chain network are able to collaborate in a more integrated and seamless manner to enhance the organisational competitive advantage as highlighted by the RBV theory and as emphasised by IR 4.0. © 2022, University of Malaya. All rights reserved.
format Article
author Azhar, Zubir
Mohamad, Marini Nurbanum
Pitchay, Anwar Allah
author_facet Azhar, Zubir
Mohamad, Marini Nurbanum
Pitchay, Anwar Allah
author_sort Azhar, Zubir
title Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
title_short Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
title_full Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
title_fullStr Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
title_full_unstemmed Accounting information and supply chain management practices in the era of IR 4.0: The case of a Japanese subsidiary in Malaysia
title_sort accounting information and supply chain management practices in the era of ir 4.0: the case of a japanese subsidiary in malaysia
publisher University of Malaya
publishDate 2022
url http://eprints.um.edu.my/43572/
_version_ 1781704713013559296
score 13.211869

Similar Items